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JODHPUR VIDYUT VITRAN NIGAM LTD. vs. UNION OF INDIA
(Rajasthan High Court)

Hon'ble Judges:

INDRAJIT MAHANTY
DINESH MEHTA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

JODHPUR VIDYUT VITRAN NIGAM LTD.
Respondent UNION OF INDIA
Court Rajasthan High Court
State

Rajasthan

Date Feb 5, 2021
Order No.

D. B. Civil Writ Petition No. 9397/2018

Citation

2021(2) TAXREPLY 3866
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ORDER

1. The petitioner is a Public Sector Undertaking engaged in distribution and supply of electricity in various Districts of Rajasthan. 2. According to the petitioner, the services of distribution and supply of electricity fall in negative list of the services as declared by the Central Government vide Notification No.12/2017 dated 28.06.2017. Relevant entry reads thus : 25 Heading 9969 Transmission or distribution of electricity by an electricity transmission or distribution utility. Nil Nil 3. The petitioner has challenged Circular dated 01.03.2018, particularly Clause 4(1) thereof, which was issued by the Department of Revenue on the basis of recommendations of GST Council made in its meeting held on 9th, 10th and 13th January, 2018. It is to be noted that by way of this clarification following services provided by the DISCOMS have been held to be ....

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